Sales Tax Instructions

Sales Tax Instructions, 2009
68 DTRE Approval Export
Registration No.W/
007708 dated 19-02-1957
69 Audit of DTRE
consignments.
70 Post exportation audit
against DTRE approval at
the time of conducting
routine audit.
C.No.4(15)DTRE
/2003 dated 16 th
September, 2004
C. No.4(6) DTRE
/2003 dated 9 th
October, 2004
C. No. 1(8) STR
/2004 dated 15 th
October, 2004
Condonation of condition
from restrospective effevt
for DTRE user.
No restriction on the Collec
tor of Customs issuing DT
RE approvals to take any
action including physical
verification or enquiry.
Combined audit for all duti
es/taxes covered under the
DTRE approval/security
instrument.
1148
1152
1155
71 Adjudication cases
pertaining to DTRE
scheme
72 Export of POL to
Afghanistan – decision
taken in Collectors‘
conference on 22-01-
2007.
73 Implementation of DTRE
scheme.
74 Application for DTRE
approval under SRO
563(1)/2005 dated
06.06.2005.
C.No.4(20)DTRE
/2006 dated 31 st
October, 2006
C. No.3 (1) STM
/2007 dated 27 th
January, 2007
C. No. 4(15)DTR
E/2007/48442 dt
28 th April, 2007
C. No 4(37) DTR
E/2006/55223
dated 15 th May,
2007
DTRE adjudication to be
done by Regulatory Collect
orate which gave approvals.
Sales tax refund to be pend
till SOP is devised by CBR
for regulating export of
POL to Afghanistan under
DTRE/duty drawback or
refund.
Proj Dir CARE to evaluate
PaCCS software on DTRE
scheme.
Banned and restricted items
cannot be allowed import
under DTRE except with
permission of Commerce.
1437
1473
1501
1508
SECTION-4 Cont‘d.. (iv) Duty Free Shops
7 Exemption of sales tax
for purchase of goods for
duty free shop at Jinnah
Terminal Complex Quaid
-e-Azam International
Airport, Karachi. [Rescin
ded vide STGO No.3 of
2004 dated 12 th June, 2004]
8 Supply of cosmetics to
PIA for international
flights-duty & sales tax
status of.
9 Zero-rated supply of
locally manufactured
Sales Tax General
Order No.1/
1992, dated 29 th
July, 1992.
Sales Tax Ruling/
Instruction No.
31/ 2002, dated
11 th April, 2002.
Sales Tax General
Order No.4/
Procedure for exemption on
supply of locally
manufactured goods to duty
free shop.
Stores & provisions for
internatio-nal flights &
items for duty free shops
zero-rated.
Procedure for receipt of
locally manufactured goods
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861